In my bee world, that question is the biggest quandary. I started out using wax/wire foundation and love it. But have switched over to plastic frames because I love using push in cages to intro queens, whole nuther subject.
2 scenarios:
If the plastic frame is a honey frame, leave it in what ever condition it is and put it back in the hive, the bees will love cleaning it up and reusing it.
If the frame is mostly pollen, last years pollen especially, you're not going to get it scraped clean even with a wire brush and soap and water. So scrape and scrub it as best you can and reinsert. It will take awhile but the bees will reuse it eventually.
If it was a brood frame, same as a pollen frame, scrape and scrub it as best as you can, reinsert.
I really make a good attempt to not throw out plastic frames due to the land fill thing, so I clean them as best I can.
As far as rewaxing, I haven't found that to be effecive. I have several times taken a beeswax block and rubbed it into the foundation, thinking that it would be more alluring to the bees to get started drawing wax. But frankly, I haven't seen that that method is effective.. at all.
These photos are of frames that I have scraped down and brushed as best I can. This is as good as it gets in my opinion.

